GSTAT E-Filing Advisory: Staggered Appeal Filing for 2025-26
Thank you for reading this post, don't forget to subscribe!The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a new advisory on September 24, 2025, detailing a staggered e-filing process for second appeals. This system is designed to manage the volume of filings and prevent system overloads.
Here’s what you need to know about the key timelines and process:
- Staggered Filing Windows: Your appeal’s filing window depends on the ARN/CRN date of your initial APL-01/03 or RVN-01. The system will first validate this date to ensure you’re filing within the correct period.
- On or before Jan 31, 2022: File between September 24, 2025, and October 31, 2025.
- Feb 1, 2022 to Feb 28, 2023: File between November 1, 2025, and November 30, 2025.
- Mar 1, 2023 to Jan 31, 2024: File between December 1, 2025, and December 31, 2025.
- Feb 1, 2024 to May 31, 2024: File between January 1, 2026, and January 31, 2026.
- Jun 1, 2024 to Mar 31, 2026: Filing opens February 1, 2026.
- Final Deadline: Even if you miss your scheduled slot, you can still file your appeal on any subsequent date, but no later than June 30, 2026.
- New Appeals (Post-April 1, 2026): For any appeal against an APL-04 order communicated on or after April 1, 2026, you must file it within three months of the order date.
- Appeals Without ARN/CRN: If your ARN/CRN is not in the GSTN system, a specific filing window will be available from December 31, 2025, to June 30, 2026.
Step-by-Step E-Filing Process:
- Validate Your Slot: On the GSTAT homepage, enter your ARN/CRN to confirm your eligibility to file.
- Login/Register: Log in with your GSTIN ID or Back Office ID. New users must register first.
- Complete the Form: Fill out all sections sequentially:
- Order Details
- Basic & Case Details
- Appellant & Respondent Details
- Representative Information (Vakalatnama is mandatory)
- Demand Details
- Upload Documents: Upload all required PDFs, including your detailed appeal, affidavits, and the impugned order.
- Pay the Fee: Pay online via the Bharatkosh portal or upload a challan for offline payments.
- Submit and Sign: Digitally sign your appeal using an External DSC, NIC DSC, or Aadhaar-Based E-Sign.
- Get Your Acknowledgement: The system will generate a filing number and send you an acknowledgement via SMS and email.
The advisory strongly encourages users to take their time, as there is ample time to file before the final deadline. For a more detailed guide, please refer to the E-filing user manual, FAQs, and videos.
